Apirak Corp. has two service departments and two operating departments. The company allocates service departmental costs to operating departments using the step-down method. Operating data for these departments for last year are as follows: Service Departments Personnel Maintenance $144,000 $84,000 35 30 o Departmental costs Number of employees Machine-hours Operating Departments Cutting Finishing $12,000 $37,200 60 90 210 150 17:27 Personnel costs are allocated first on the basis of number of employees and Maintenance costs are allocated second on the basis of machine-hours. Q: What is the total Finishing Department cost after allocation? A: $